S798-119

In Committee

Capital Gains Inflation Relief Act of 2025

119th Congress Introduced Feb 27, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, Capital Gains Inflation Relief Act of 2025, changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Trade, Foreign Policy.

Who Benefits and How

financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H94DC372969444A9FA66273B558B404BB: 1. Short title This Act may be cited as the Capital Gains Inflation Relief Act of 2025.
  • Section HAC9E3F9C0AF84A898381F7DA029F49CF: 2. Indexing of certain assets for purposes of determining gain or loss Part II of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to...
  • Section HB48B110A03B94C929F1CCC390369EC07: 1023. Indexing of certain assets for purposes of determining gain or loss Solely for purposes of determining gain or loss on the sale or other disposition by a...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, Capital Gains Inflation Relief Act of 2025, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Trade, Foreign Policy

Primary Purpose

This bill, Capital Gains Inflation Relief Act of 2025, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Trade Foreign Policy

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
financial institutions, investors, and borrowers: ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
financial institutions, investors, and borrowers: ,

Legislative Progress

In Committee
Introduced Committee Passed
Feb 27, 2025

Mr. Cruz (for himself and Mr. Tillis) introduced the following …

Feb 27, 2025

Read twice and referred to the Committee on Finance.

Feb 27, 2025

Introduced in Senate

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Finance Trade Foreign Policy
Actor Mappings
"secretary_of_commerce"
→ Secretary of Commerce

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology